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INDONESIA
Jurnal Bisnis Inovatif dan Digital
Published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia
ISSN : 30469724     EISSN : 30468965     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasi, Manajemen Rantai Pasokan, Tata Kelola Perusahaan, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 54 Documents
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Resiliensi Kognitif dan Digital Wellbeing: Strategi Mitigasi Burnout Produktivitas di Era Kerja Hyper-Connected Sukiman Makalalag; Cut Dinda Sara; Dedi Sulistiyo Soegoto
Jurnal Bisnis Inovatif dan Digital Vol. 3 No. 1 (2026): Januari : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v3i1.1286

Abstract

The hyper-connected work era has fundamentally blurred the temporal and psychological boundaries between professional and personal spheres, triggering a productivity paradox phenomenon where increased digital connectivity is inversely proportional to long-term cognitive efficiency. Consequently, this research aims to explore deeply and comprehensively the critical roles of cognitive resilience and digital wellbeing strategies as vital preventive mechanisms against the rising risk of burnout resulting from cumulative cognitive fatigue. Employing a qualitative approach with a rigorous literature review design, this study synthesizes extensive secondary literature retrieved from accredited academic databases and global policy reports within the last five years to analyze current trends and theoretical frameworks. The in-depth analysis reveals that cognitive resilience, significantly bolstered by metacognitive digital literacy, functions as an adaptive shield against the mounting pressures of information overload and attention fragmentation. Furthermore, the findings emphatically confirm that sustainable productivity is not achieved through borderless connectivity, but rather necessitates disciplined cognitive energy management and the strict implementation of "right to disconnect" protocols. Concluding the study, it is strongly recommended that organizations integrate comprehensive digital wellbeing policies into their work culture architecture to safeguard long-term employee performance and ensure organizational sustainability amidst the challenges of the attention economy.
Revaluasi Aset Tetap Kapal dan Implikasinya terhadap Pengenaan Pajak Penghasilan Final pada Perusahaan Pelayaran Ahmad Rosyid Karomi
Jurnal Bisnis Inovatif dan Digital Vol. 3 No. 1 (2026): Januari : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v3i1.1294

Abstract

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.
Proses Efisiensi Container Direct pada PT. Salam Pacific Indonesia Lines Cabang Medan Arfansyah Tanjung; Nurmaliana Sari Siregar
Jurnal Bisnis Inovatif dan Digital Vol. 2 No. 4 (2025): Oktober : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v2i4.1130

Abstract

PT Salam Pacific Indonesia Lines Medan branch is a large-scale domestic shipping company that provides logistics and sea transportation services, particularly inter-island container shipping throughout Indonesia. This paper discusses how efficiency is applied to direct container activities at the Medan branch. The work stages begin with the accurate identification of tentative cargo. Direct officers first obtain data on the number of containers from the depot head, including the prefix, condition (grade), and size of the containers to be processed. After that, officers check the completeness of documents and conduct physical checks in accordance with company operational regulations. If all requirements are met, containers are directed for direct shipping based on Customer requests and the tentative ship loading schedule that has been set. Next, officers issue an SP2 or Container Delivery Letter as a requirement for entering the port gate. With this flow, the process can support the efficiency of the container cycle in the empty container handling system. However, obstacles are still found, such as complex administrative processes, missing documents, and information that has not been communicated properly. Therefore, intensive coordination with the authorities is needed so that direct activities run smoothly. This paper uses field observation and literature study methods to obtain relevant data.
Mekanisme Penerbitan Sertifikat Keselamatan Kapal TB Cavalo Marinho 09 di KSOP Khusus Batam oleh PT. Surya Samudera Indah Batam Dinda Safitri; Syarifur Ridho; Taruna Ginting
Jurnal Bisnis Inovatif dan Digital Vol. 2 No. 4 (2025): Oktober : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v2i4.1131

Abstract

Maritime safety is a crucial aspect of sea transportation regulated by Law No. 17 of 2008, which mandates the fulfillment of ship seaworthiness and crew requirements. To ensure these standards are met, the Directorate General of Sea Transportation carries out continuous supervision through the issuance of the Ship Safety Certificate. This certificate ensures that the ship meets the material, construction, machinery, stability, and equipment requirements in accordance with regulations, including the SOLAS International Convention. To enhance efficiency, the SIMKAPEL digital system was developed to accelerate the certification process online. This study aims to analyze the mechanism of issuing the Ship Safety Certificate for the TB. Cavalo Marinho 09, managed by PT. Surya Samudera Indah Batam at the Batam Special Port Authority (KSOP). The method used is a combination of field and library research, with direct observation and active participation for six months. The results indicate that the certification process at KSOP Batam is in accordance with the applicable Standard Operating Procedures (SOP) and supported by the SIMKAPEL system. The study concludes that compliance with regulations and the utilization of digital systems are essential for maritime safety and efficiency.

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